This guide is The Chartered Governance Institute UK & Ireland’s attempt to provide some clarity to the world of ESG, regardless of in which type of organisation or sector the reader works.

This paper seeks to outline the rise of environmental, social (or sustainability1) and governance factors (ESG) in the commercial sector and explain how they will become increasingly relevant to modern charities. It covers the drive behind the increasing use of ESG factors in investment decisions, reputational risks, environmental awareness amongst consumers and clients and the need to attract talent with different motivations to work.

With a broad coalition of interests coalescing around the ESG banner, there are many reasons to support boards in developing their ESG understanding and decisions to improve relevant ESG-related activities.

Boards that act now in framing their ESG issues will be ahead of the curve in terms of the effective delivery of new products and services in established and new formats and ongoing sustainability.

The Next Generation NED Network held a lively and wide-ranging discussion on ESG – and particularly, the role of NEDs in steering their businesses through this seemingly ever-changing landscape. There were a variety of viewpoints and areas of expertise spanning finance, communications and academia.

This paper seeks to outline the rise of environmental, social (or sustainability1) and governance factors (ESG) in the commercial sector and explain how they will become increasingly relevant to modern charities. It covers the drive behind the increasing use of ESG factors in investment decisions, reputational risks, environmental awareness amongst consumers and clients and the need to attract talent with different motivations to work.

Boards need to see their way through the myriad of definitions, interpretations and priorities that have come to be ESG. The question is: how?

Chris Hodge FCG reflects upon acting as moderator for a panel discussion about how ESG issues are impacting on companies, investors and the relationship between them.